ZJY基金会财务报表分析指标体系优化研究-会计专业论文.docx

万方数据 万方数据 绩效管理理论理论的主要观点和对本文的支持意义。第三部分通过选取 ZYJ 基金 会作为案例对现有财务报表分析指标进行问题及原因分析。第四部分在指标设计 原则的指引下，结合上一部分现有财务报表分析指标体系的问题和对于评价基金 会绩效信息的要求从使命达成类、合法合规类、财务绩效类、社会影响力类、发 展性类五个方面进行指标的优化设计。第五部分对财务报表分析指标体系的实施 从会计制度、外部监督、内部治理与内部控制提出制度支持的建议。 关键词：基金会；绩效 ；财务报表分析指标 The Research on Optimization of Financial Statements Analysis Index of ZJY Foundation Abstract Foundations are playing an increasing important role in our society with its development in recent years, and they have been critical in utilizing resources, providing public services, promoting charitable causes, generating fiscal revenue, and helping the government in various problems. However, “The Guo Meimei” and “ The Usury from Song Qingling foundation” incidents revealed to us that there are still problems inside the foundation system, for example, the lack of financial standards, the corruption and embezzlement, the distrust from public, all of which have a negative effect on charitable contribution and further, the charitable cause. What are the measures to gain trust from public and to solve the above problems has been a big concern for both theorist and practitioners. The fact that foundations are non-profit organization means that it is hard for foundations to develop the revenue-centered evaluation system like ordinary corporations. The existing financial statements mainly provided financial information that could be measured in currency; ratios calculated based on which could not fully meet the requirements for performance analysis. In order to ensure the information transparency and external oversight, it is necessary to develop a financial statements analysis index system that takes into account the foundations’ typical features and the needs from external information users. This thesis first assumes that financial statements analysis system is based on some theories. Then, through carefully studying the existing financial statement indexes, this thesis analyzes the current problems and their reasons of those indexes